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Master Pogi Company's statement of comprehensive income for the year ended December 31, 2021, reported a net income of 360,000. The financial statements also disclosed the following information: Increase in Amortization P20,000 salaries payable P28,000 Depreciation 60,000 Dividends paid 120,000 Increase in 20,000 accounts receivable Purchase of equipment 150,000 Increase in inventory Increase in long-term 48,000 300,000 note payable Increase in Decrease in common accounts 76,000 35,000 payable stock outstanding Net cash provided by operating activities for 2021 should be reported as